Notification No.13 /2011-Central Excise, New Delhi, the 1st March, 2011
(MAJOR HIGHLIGHTS OF UNION BUDGET 2011-12) For Slab rates F/Y 2011-12 Click Here
G.S.R. (E). – In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2002 (hereinafter referred to as the said rules), the Central Board of Excise and Customs, hereby exempts from the operation of the said rule 9 every job worker, who undertakes job work in respect of final products falling under Chapter 61, 62 or 63 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person who shall pay the duty or duties of excise leviable on the said goods, under sub- rule (1A) of rule 4 and comply with all procedural formalities and discharge all liabilities under the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, in respect of the goods manufactured on behalf of the said other person;
Provided that the above exemption shall not apply to the job worker who may be authorised to pay the duty of excise leviable on such final products manufactured by him on behalf of such other person in accordance with the proviso to sub rule (1A) of rule 4.
Explanation. – For the purposes of this proviso, the expression “job worker” shall have the meaning assigned to it in rule sub rule (1A) of rule 4.
Don't Download any thing before free Registration for Job Alerts on the TOP of this site and check your Inbox for clicking on activation link of Feed Burner.
